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Income tax credits are the principal governmental subsidy available for privately owned and funded historic preservation activities. Eligible properties include commercial buildings, factories, or even old houses – but they must be income producing, such as rental properties. These tax credits are available through both the state and federal government. To learn more about the programs, go to the historic commercial property tax credits page to learn about qualifying rules and how to get started. In Indiana, tax credits area also available for privately owned historic homes. To learn more about the programs, go to the historic homeowner tax credits page to learn about qualifying rules and how to get started.